https://www.taxtmi.com/caselaws?id=240837 The article notes that where a tax issue has already been decided, it is not to be re-adjudicated in the same proceeding, and the constitutional challenge and connected issues were treated as concluded. It further states that, in reassessment or exemption proceedings, the assessee may still establish through cogent evidence that goods were brought into the State only for job work and that the finished goods were returned to principals outside the State, even where the statutory certificate or Form F is not produced. The substantive tax question was left to be determined by the assessing or appellate authority under the procedure prescribed by the Act, with no fresh relief granted in the application. en-us Fri, 13 Jan 2012 00:00:00 +0530 Sat, 19 Sep 2015 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240837 The article notes that where a tax issue has already been decided, it is not to be re-adjudicated in the same proceeding, and the constitutional challenge and connected issues were treated as concluded. It further states that, in reassessment or exemption proceedings, the assessee may still establish through cogent evidence that goods were brought into the State only for job work and that the finished goods were returned to principals outside the State, even where the statutory certificate or Form F is not produced. The substantive tax question was left to be determined by the assessing or appellate authority under the procedure prescribed by the Act, with no fresh relief granted in the application. Case-Laws VAT and Sales Tax Fri, 13 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240837